Authority for Advance Ruling (AAR)

1. The questions/ issues before Your Honor for determination is whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

1. Determining whether the various services provided to foreign clients i.e. situated outside India and for which the place of supply is in the taxable territory shall be liable to Integrated Tax (herein referred to as "IGST") or Central Goods and Service Tax (herein referred to as "CGST") and State Goods and Service Tax (herein referred to as "SGST") for the purpose of levy of Goods and Services Tax (GST) under the GST Law.

2. In case it is ruled that IGST is payable, the procedure to be followed for payment of IGST as the GST portal does not permit the payment of IGST where the place of supply is indicated as state of Maharashtra.

1 :- Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan ShikshanSansthan (JSS) is exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/Central Tax (Rate)?

2 :- Whether services provided under vocational training courses provided by the applicant are exempt  under Entry No 66 of the Notification 22/2017 - Central Tax (Rate)?

1.Stadiometer being diagnostic medical equipments should be covered in 12% GST slab.

2.Infantometer being diagnostic medical equipments should be covered in 12% GST slab.

1. Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes of ShubhLabh Loyalty Program?

2. Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes goods given as brand reminders?

1. Whether the procedure to raise the invoice from Mumbai Office for imports received at Paradip Port, Odisha where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of Odisha for the below mentioned transactions?

2. If we do not need separate registration in Odisha, can we do the transaction on Mumbai Office GSTIN, then in case of issuance of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place as Paradip Port?

1): The Applicant though eligible to claim for refund of inverted duty structure under Section 54(3) of the CGST Act, wishes to understand in-principle applicability of Notification No 21 and 26 in as much whether the same allow for refund of ITC availed on input services (and remaining unutilized) in whole or part thereof.

2)  :Where the answer to above is negative, the Applicant wishes to understand how does the Notification 21 and 26  apply in a scenario where factually following financials may exist:
A.  Revenue streams 
Works contract services liable to 12% GST   INR 1,000 
Output GST @ 12%_      INR 120
Total Revenues incl. GST      INR 1,120
B.  Input Tax Credit Data
Particulars       Amount (INR)
ITC on inputs        65
ITC on input services       90
Sub-total         155
Less: Total tax on outward supplies      120
Net balance remaining unutilized      35

1.What would be the rate of tax applicable on inter-state supply of parts of railways in unassembled condition?

1.   At which rate and classification the Mineral Mining Rights (granted by the Haryana Government for extraction of aggregate stones, in lieu of which Royalty is being paid) will be liable to Goods and Services Tax (GST), whether at the rate of 5% (the rate at which the extracted raw material is being taxed) or 18% (as the residual category of service).

We have been charging a tax rate of 18% on the components of the sprinkler/drip irrigation system sold by us, consequent to the clarification vide Circular No.81/55/2018-GST dt.31st December, 2018, we seek advance ruling over the coverage of various parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 and the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/drip irrigation system though meant for exclusive use in them and are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use.